Abstract

ABSTRACT
ASSYAEMAH. The Influence of Internal Control System, Compliance Rules of
Accounting and Cultural Organization on Tendency of Accounting Fraud. Faculty
of Economics State University of Jakarta. 2015.
Supervisor : (1) Dra. Etty Gurendrawati, M.Si, Ak (2) Ati Sumiati, S.Pd., M.Si
This research aims to examine the influence of internal control system,
compliance rules of accounting and cultural organization to tendency of
accounting fraud. Techniques that are used to obtain a sample is convenience
sampling. This research uses survey research method on 60 respondents as
sample research consisting of employees who worked at the Bureau of Planning
and Finance at Syarif Hidayatullah State Islamic University Jakarta.
Collecting data in this research using primary data using questionnaires
given to the respondents directly. Data were analyzed using Partial Least Square
with SPSS 19 software. Testing the SPSS 19 is done through descriptive statistical
tests, test data quality (validity and reliability), the classical assumption
(normality, multicollinearity and heteroscedasticity), multiple linear regression
analysis and hypothesis testing (partial test and coefficient daterminasi).
This research proves that the internal control system has a negative influence
on the tendency of accounting fraud with -2,570 t value greater than t table by 2,003.
Compliance rules of accounting have the negative influence on the
tendency of accounting fraud by -2,736 t value greater than t table by -2,003.
Cultural organization also has a significant and positive influence on the
tendency of accounting fraud with t value of -4,121 much smaller than t table 2,003
.
The results of hypothesis testing showed that all variables have a negative
influence on the tendency of accounting fraud. So, if the the agency has a good
internal control system and effective, employees have the observance of
accounting rules and institutions also have an ethical organizational culture, and
its own tendency accounting fraud will be lower or even no tendency accounting
fraud at UIN Jakarta
Keywords: Internal Control System, Compliance Rules of Accounting, Cultural
Organization, Tendency of Accounting Fraud.